IRS collection
- IRS Taxpayer Advocate Service (TAS)
- IRS Form 911 – Request for Taxpayer Advocate Service Assistance / relief from hardship
- Taxpayer rights
- Where to find free tax help
- frivolous tax arguments
- determining the correct tax
- Audits & recordkeeping
- IRS correspondence audits
- notice of deficiency
- Tax Court
- what if you haven't filed returns
- trust fund recovery penalty
- what if you can't pay your taxes
- what if my spouse owes taxes but I don't
- "can I really settle for pennies on the dollar ?"
- innocent spouse relief
- injured spouse relief
- tax liens & levies
- subordination of lien
- can the IRS take my house
- abatement of penalties
- discharge of property from lien
- subordination of IRS lien, e.g., to refinancing
- bankruptcy doesn't remove a tax lien even after the tax is discharged
- trust fund recovery (responsible person) penalty
- private party (non-IRS) debt collectors
- tenancy by the entirety protections US v. Craft
IRS Collection options
- IRS collection standards
- collection due process hearing right
- currently not collectible (hardship)
- installment payments
- bankruptcy
- expiration of the collection statute of limitations period
- offer in compromise
- financial Information forms
Missouri tax collection
- Missouri "combined" income tax liability of spouses is not joint liability
- Missouri tax collection
- Missouri requirement to file amended income tax return on change to federal income by amendment or audit